Autumn Budget 2025: so what does it mean for UK Businesses?

• Capital allowances - The £1m Annual Investment Allowance remains, with a new 40% first-year allowance launching January 2026 to encourage business investment

• Salary sacrifice - Salary-sacrificed pension contributions above an annual £2,000 threshold will be chargeable to employer and employee NICs from April 2029

• National Minimum Wage - Rising 4.1% to £12.71/hour from April 2026
  
  
  
•  Fuel duty - The 5p cut extended  until September 2026, easing costs for logistics and transport firms
  
  
• Dividends & savings tax - Rates increasing by 2% from April 2026, impacting business owners and investors

• Property tax - Properties worth £2m and above will be pay an additional £2,500 annual council tax surcharge and those over £5m will pay £7,500

• Capital gains tax (CGT) - CGT relief on qualifying disposals to employee ownership trusts (EOTs) is reduced from 100% to 50%

• Business rates reform - Permanent relief for 750,000+ retail, hospitality, and leisure sectors from April 2026, offset by higher rates on premium properties. Electric vehicle (EV) infrastructure businesses will benefit from a 10-year 100% business rates relief for charging points and EV-only forecourts

• Regional growth funding - £13 billion pledged to support investment, infrastructure, and skills across regional economies